SECTION 6. ACCEPTANCE IN THE

FORM 941 e-file PROGRAM

.01 A prospective Electronic Filer or On-Line Filer will receive an acceptance or rejection regarding their LOA for the Form 941 e-file Program within 45 days of the Service’s receipt of their completed LOA.

.02 An Electronic Filer that is accepted in the Form 941 e-file Program will be required to submit a successful test transmission before being granted approval to file tax returns. Details regarding test requirements may be found in Publication 1855.

.03 After evaluating the test file, the Service will notify an Electronic Filer in writing of approval or denial of electronic filing privileges. An approval remains in effect unless the Electronic Filer:

(1) that is an Agent fails to comply with the Authorization requirements of sections 5.03 and 5.04 of this revenue procedure;

(2) that is a Software Developer fails to comply with the requirements of section 9.04 of this revenue procedure;

(3) that is a Transmitter fails to comply with the requirements of section 9.03 of this revenue procedure; or

(4) is suspended from the Form 941 e-file Program. See section 15 of this revenue procedure for the effect of a suspension.

.04 The acceptance by the Service of a Software Developer as an Electronic Filer:

(1) establishes only that the test electronic transmission(s) are formatted properly and may be processed by the Service;

(2) is not an endorsement by the Service of the software or the quality of services provided by the Software Developer; and

(3) does not entitle the Software Developer to electronically file Forms 941 unless the Software Developer is also accepted in the Form 941 e-file Program as an Agent or Transmitter.

.08 The Service will activate the userid/password and the PIN upon receiving the Electronic Filer’s or On-Line Filer’s acknowledgments referenced in sections 6.06 and 6.07 of this revenue procedure.

.09 If a prospective Electronic Filer that is an Agent is denied, or does not receive, approval to participate in the Form 941 e-file Program before the end of the tax quarter for which the Forms 941 will be filed, the Agent should file the returns on paper Forms 941 (or on magnetic tape if the Agent meets the requirements of Rev. Proc. 96–18).